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PENGARUH PENERAPAN MOVING CLASS DAN FASILITAS KELAS AKUNTANSI TERHADAP MOTIVASI BELAJAR SISWA PADA PEMBELAJARAN AKUNTANSI KELAS XI IPS SMA NEGERI 1 CILACAP TAHUN AJARAN 2013/2014.

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UNDERGRADUATE THESIS

This undergraduate thesis is submitted to fulfill of the requirements to obtain the degree of Bachelor of Education in Faculty of Economics

Yogyakarta State University

Written by:

Septiningdyah Arianisari 10418244005

ACCOUNTING EDUCATION DEPARTMENT FACULTY OF ECONOMICS

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penolongmu, sesungguhnya Allah beserta orang-orang yang sabar

(Al Baqarah: 153)

“Always remember that your own resolution to succeed is more important than others.‖

(Abraham Lincoln)

“Nothing is as powerful as positive thought. Thinking alone may not achieve, but nothing is achieved without thought‖

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time precious as this moment with all people who love each other because the love

is more than a miracle. With the greatest of love, I give this work to beloved people

in my life:

My beloved family, my Dad Samsu Nugroho (Alm), My Mom Eni

Widiyarti, Mama Wara Naini Gustyawati, Papa Ganis Priyanto and My

beloved brother, Mufti Amri Nugroho.

My Second Family, all crew of Student Activity of Foreign Languages

(SAFEL), don’t stop to achieve your big dreams!

BEM FISE UNY 2011 and BEM FE UNY 2012. Always do the best!

My friendsof Accounting Education Department especially International

Program,I'm proudto be your friend.

My Best Friends, Eghi, Isna, Icha, Vivin, Riko, Indah, Risti, Putri, Eva,

Rizal, Giar, Alan.

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terhadap Motivasi Belajar Siswa pada Pembelajaran Akuntansi Kelas XI IPS SMA Negeri 1 Cilacap pada Tahun Ajaran 2013/2014. (2) Pengaruh Fasilitas Kelas Akuntansi terhadap Motivasi Belajar Siswa pada Pembelajaran Akuntansi Kelas XI IPS SMA Negeri 1 Cilacap pada Tahun Ajaran 2013/2014. (3) Pengaruh Penerapan Moving Class dan Fasilitas Kelas Akuntansi terhadap Motivasi Belajar Siswa pada Pembelajaran Akuntansi kelas XI IPS SMA Negeri 1 Cilacap tahun ajaran 2013/2014.

Penelitian ini merupakan penelitian asosiatif kausal. Sampel dalam penelitian ini adalah siswa kelas XI IPS SMA Negeri 1 Cilacap berjumlah 68 siswa. Berdasarkan data merupakan penelitian kuantitatif dengan analisis statistik. Pengumpulan data menggunakan metode kuesioner. Uji coba instrumen dilakukan terhadap 30 siswa kelas XII IPS SMA Negeri 1 Cilacap. Analisis data yang digunakan adalah teknik analisis regresi sederhana untuk hipotesis pertama dan kedua serta analisi regresi ganda untuk hipotesis ketiga. Sebelumnya dilakukan uji prasyarat analisis meliputi uji normalitas, linearitas, multikolinearitas dan heteroskedastisitas.

Hasil penelitian menunjukkan: (1)Terdapat pengaruh positif dan signifikan antara Penerapan Moving Class dengan Motivasi Belajar Siswa pada Pembelajaran Akuntansi kelas XI IPS SMA Negeri 1 Cilacap. Hal ini ditunjukan dengan harga rhitung (rx1y) 0,325 rtabel 0,239 dan Koefisien Determinasi R2x1y sebesar 0.105. thitung 2,787 ttabel sebesar 1,995 pada taraf signifikansi 5%. Persamaan regresi sederhana yakni Y = 0,457X1 + 49,267. (2)Terdapat pengaruh positif dan signifikan antara Fasilitas Kelas Akuntansi dengan Motivasi Belajar Siswa pada Pembelajaran Akuntansi kelas XI IPS SMA Negeri 1 Cilacap. Hal ini ditunjukan dengan harga rhitung(rx2y) 0,319 rtabel 0,239 dan R2x2y sebesar 0,102. thitung 2,734 ttabel 1,995 pada taraf signifikansi 5%. Persamaan regresi sederhana yakni Y = 0,334X2 + 51,049. (3)Terdapat pengaruh positif dan signifikan antara Penerapan

Moving Class dan Fasilitas Kelas Akuntansi secara bersama-sama terhadap Motivasi Belajar Siswa pada Pembelajaran Akuntansi Kelas XI IPS SMA Negeri 1 Cilacap. Hal ini dapat ditunjukan dengan harga Ry(1,2)sebesar 0,387 dan R2y(1,2)sebesar 0.150, Harga Fhitung 5,718 Ftabel (65:2) sebesar 3,138. karenaFhitung>Ftabel dengan nilai signifikansi sebesar 0,005 sehingga F<0,05 dan persamaan regresi sederhana yakni Y = 0,334X1 + 0,238 X2 + 43,879

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viii Implementation on Students' Learning Motivation in Accounting Learning on grade XI Social Sciences Program, SMA Negeri 1 Cilacap Academic year 2013/2014. (2) The influence of Accounting Classrooms Facilities on Students' Learning Motivation in Accounting Learning on grade XI Social Science Program, SMA Negeri 1 Cilacap Academic year 2013/2014. (3) The influence of Moving Class Implementation and Accounting Classrooms Facilities on Students’ Motivation in Accounting Learning on grade XI Social Science Program, SMA Negeri 1 Cilacap Academic year 2013/2014. This study is classified into causal associative research. This research is a quantitative research. The amounts of sample were 68 students of XI Social Science Program SMA Negeri 1 Cilacap. The data collection techniques were questionnaires. Instrument testing was conducted on 30 students of XII Social Science Program SMA Negeri 1 Cilacap. Data analysis was simple regression analysis for first and second hypothesis and multiple regression analysis for third hypothesis. Previously, prerequisite analysis testing was confirmed including normality, linearity, multicollinearity dan heteroscedasticity.

The research findings: (1) There is a positive and significant influences of Moving Class Implementation on Students’ Learning Motivation in Accounting Learning of Grade XI Social Science Program, SMA Negeri 1 Cilacap. It can be seen from the score of remp 0.325 rtable 0.239 and coefficient of determination R2x1y at 0.105. The temp 2.787 ttable 1.995 for at significance level of 5%. The simple regression equation is Y = 0.457X1 + 49.267. (2) There is a positive and significant influence of Accounting Classrooms Facilities on Students’ Learning Motivation in Accounting Learning of Grade XI Social Science Program, SMA Negeri 1 Cilacap. It can be seen from the score of remp 0.319 rtable 0.239 and R2x2y of 0.102. temp 2.734 ttable 1,995 for at significance level of 5% and the simple regression equation is Y = 0.334X2 + 51.049. (3) There is a positive and significant influence of Moving Class Implementation and Accounting Classroom’s Facilities on

Students’ Learning Motivation of Grade XI Social Science Program, SMA 1 Cilacap. It can be seen from the score of Ry(1,2) that is equal to 0.387 and the coefficient of determination (R2y(1,2)) at the amount of 0.150, the score of Femp 5.718 Ftable (65:2) 3.138 because Femp>Ftable with a significance level of 5% and the simple regression equation is Y = 0.334X1 + 0.238 X2 + 43.879

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So That This Undergraduate Thesis Entitled “The Influences of Moving Class Implementation and Accounting Classrooms Facilities on Students’ Learning Motivation in Accounting Learning on Grade XI Social Sciences Program SMA Negeri 1 CilacapAcademic Year 2013/2014” finally finished.

I realize that it would have been not possible without the support of many people.

Therefore, I would like to express my deepest gratitude to the following:

1. Prof. Dr. Rochmat Wahab M.Pd., M.A., Rector of Yogyakarta State University.

2. Dr. Sugiharsono, M.Si., Dean of Faculty of Economics YSU who had gave the

research permission for this undergraduate thesis.

3. Sukirno M.Si.,Ph.D., Head of Accounting Education Department and my

supervisor who had been pleased to take the time to provide advice, and

motivation until this thesis could be completed.

4. Diana Rahmawati M.Si., my academic supervisor who had provided assistance,

guidance and advice during the study period.

5. Mahendra Adhi Nugroho M.Sc., Second Supervisor who had provided advice

until this thesis could be completed.

6. Sarto M,Pd., the Headmaster of SMAN 1 Cilacap who had given me the

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year of 2012/2013 were helpful and active during the research.

9. All parties who cannot be mentioned individually but had provided me all their

supports and assistances during the research process.

May God give the best for all the people mentioned above. Finally, I hope that this

work will be useful for the readers.

Yogyakarta, 18 June2014 Author

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TABLE OF CONTENT

Page

COVER ... i

SUPERVISOR VALIDATION PAGE ... ii

VALIDATION PAGE ... iii

DECLARATION OF AUTHENTICITY ... iv

MOTTO ... v

DEDICATION ... vi

ABSTRAK ... vii

ABSTRACT ... viii

FOREWORD ... ix

TABLE OF CONTENT ... xi

LIST OF TABLE ... xiv

LIST OF FIGURE ... xv

LIST OF APPENDICES ... xvi

CHAPTER I INTRODUCTION ... 1

A. Background of the Study ... 1

B. Identification of the Problem ... 11

C. Limitation of the Problem ... 12

D. Formulation of the Problem ... 13

E. Objectives of the Research ... 13

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CHAPTER II LITERATURE REVIEW ... 16

A. Theoretical Description ... 16

1. Students’ Learning Motivation ... 16

a. Definition of Motivation ... 16

b. Definition of Learning ... 18

c. Definition of Learning Motivation ... 19

d. Function of Motivation ... 20

e. The Kinds of Motivation ... 21

f. The Importance of Motivation in Learning... 23

g. The Characteristics of Learning Motivation ... 24

h. Indicators of Learning Motivation ... 25

2. Moving Class Implementation ... 26

a. Definition of Moving Class ... 26

b. The Implementation of Moving Class ... 27

c. The Reasons of Moving Class Implementation ... 29

d. Objectives of Moving Class Implementation... 31

e. Advantages and Disadvantages of Moving Class ... 32

3. Accounting Classrooms Facilities ... 34

a. Definition of Learning Facilities ... 34

b. The kinds of Learning Facilities ... 36

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xiii

2. Prerequisites Test Analysis ... 66

3. Hypothesis Testing ... 68

CHAPTER IV RESEARCH RESULTS AND DISCUSSION ... 74

A. Descriptionof Research Data ... 74

1. Descriptionof General Data ... 74

2. Description of Special Data ... 78

B. Prerequisites Testing Analysis ... 91

1. Normality ... 91

2. Linearity ... 92

3. Multicollinearity ... 94

4. Heteroscedasticity ... 94

C. Hypothesis Testing ... 95

D. Discussion of Research Result ... 104

E. Restrictiveness of Research ... 112

CHAPTER V RESEARCH CONCLUSION AND SUGGESTIONS ... 113

A. Conclusion ... 113

B. Implication ... 114

C. Suggestions ... 115

REFERENCES ... 118

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Table 3. Instrument Gratings on Moving Class Implementation ... 55

Table 4. Instrument Gratings on Accounting Classrooms Facilities ... 55

Table 5. Instrument Gratings on Students’ Learning Motivation in Accounting Learning ... 56

Table 6. Summary of Instruments’ Validity Testing Result ... 59

Table 7. The Changes Instrument Grating of Research ... 60

Table 8. The Guideline of Reliability Coefficient Levels ... 61

Table 9. Summary of Instruments Reliability Testing Result ... 61

Table 10. Frequency Distribution on Moving Class Implementation ... 80

Table 11. Tendency Distribution on Moving Class Implementation (X1) ... 82

Table 12. Frequency Distribution on Accounting Classrooms’ Facilities ... 84

Table 13. Tendency Distribution on Accounting Classrooms’ Facilities (X2) 86 Table 14. Frequency Distribution on Students’ Learning Motivation in Accounting Learning ... 88

Table 15. Tendency Distribution on Students’ Learning Motivation in Accounting Learning(Y) ... 90

Table 16. The Results of Normality Test ... 91

Table 17. The Results of Linearity Test ... 93

Table 18. The Results of Multicollinearity Test ... 94

Table 19. The Results of Heteroscedasticity Testing ... 95

Table 20. The Results of Simple Regression Analysis ... 96

Table 21. The Results of Multiple Regression Analysis ... 100

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LIST OF FIGURE

Page

Figure 1. Schematic Framework ... 47

Figure 2. Histogram of Frequency Distribution on MovingClass

Implementation ... 80

Figure 3. Pie Chart of Tendency on Moving Class Implementation ... 83

Figure 4. Histogram of Frequency Distribution on Accounting

Classrooms Facilities ... 85

Figure 5. Pie Chart of Tendency on Accounting Classrooms’ Facilities ... 87

Figure 6. Histogram of Frequency Distribution on Students’

Learning Motivation in Accounting Learning ... 89

Figure 7. Pie Chart of Tendency on Students’ Learning Motivation

in Accounting Learning ... 91

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LIST OF APPENDICES

Page

Appendices 1. The Instrument of Research ... 121

a. The Instrument of Research Testing ... 122

b. The Instrument of Research ... 128

Appendices 2.The Instrument Testing of Research Analysis ... 134

a. The Table of the Research Instrument Testing Data... 135

b. The SPSS Output of Validity and Reliability Testing ... 142

1) The Validity ... 143

2) The Reliability ... 161

Appendices 3. The Data of Research ... 165

a. The Table of Research Instrument Data ... 166

b. The Data Tabulation... 176

c) Multicollinearity ... 189

d) Heteroscedasticity ... 191

3) Hypothesis Testing ... 195

a) 1st Hypotesis ... 195

b) 2nd Hypotesis ... 196

c) 3rd Hypotesis ... 197

d. Relative Contribution and Effective Contribution ... 198

e. Tables ... 204

Appendices 4. Research Permission ... 218

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1

CHAPTER I INTRODUCTION A. Background of the Study

Education cannot be discharged in human lives due to the fact that human

are born to think and search for knowledge. In addition, education can be one

of indicators whether a country is categorized as a developed country. A

country can be said to be developed country from the existing education level

in the country. The higher education level of a country, more developed

countries. In relation to this notion, education has a crucial function that

should be noted on UU Sistem Pendidikan Nasional No.20 Tahun 2003 Bab II, pasal 3, which reads:

“Pendidikan nasional berfungsi mengembangkan kemampuan dan

membentuk kemampuan dan membentuk watak serta peradapan bangsa yang bermanfaat dalam rangka mencerdaskan kehidupan bangsa, bertujuan untuk perkembangan potensi peserta didik agar menjadi manusia yang beriman dan bertaqwa kepada Tuhan Yang Maha Esa, berakhlak mulia, sehat berilmu, cukup, kreatif, mandiri, dan menjadi

warga yang demokratis dan tanggung jawab”

Based on the statement, education serves to develop the human’s skills

and abilities. To develop students’ skills and abilities, as parts of human

beings, it is urgently needed appropriate ways or processes of learning which

suit to the students’ need in order that the goals of education will be

successfully achieved. In this context, the main goal of education is changes

the students to be someone’s mature; someone who is able to think and take

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In order to address the UU Sistem Pendidikan Nasional No.20 Tahun 2003, the government issued the Peraturan Pemerintah No. 19 Tahun 2005 mengenai Standar Nasional Pendidikan. Related to this issue, the Government categorizes schools into two groups. The first group, autonomous

schools (Sekolah Kategori Mandiri), consists of schools that have met or are about to meet the National Education Standards. Another category, standard

schools (Sekolah Standar) consists of schools that have met the National Education Standards. Those categories are based on the eight National

Education Standards, namely standard of contents, standard of process,

competence of graduates standard, educational staff standard, facilities and

infrastructures standard, management standard, financing standard and

evaluation standard. Learning activities in schools requires good collaboration

between students, teachers and the school environment. The effective learning

is student-centered learning and a teacher acts as a facilitator. Based on the

previously research, the one of problem in learning is students not motivated

to learn and it can prevent the goal of learning activity.

Economics-Accounting, is one of subject which learned in Senior High

School. Accounting is activity to recording transactions in an enterprise or

other economic units and organizing the periodic financial statements.

Accounting learning in senior high school learning is different from learning

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the Economic subject and only learn the accounting cycle in Services and

Trade Company while in vocational school learn accounting more specific

include the taxation, accounting for manufacture company, etc.

Moving Class Implementation can be set to a more interactive learning

process. A learning strategy using moving class system is one of the

requirements of the implementation of the autonomous school category with

the approach of subject matter classes.Through this system, both of students

and teachers can create conducive learning environment. Therefore, when the

students enter a certain class, they are able to focus in on the subject that is

being pursued. Moving class aims to make students feel comfortable in alive

in the learning process that they are not saturated and are responsible for what

is being learned.

According Petunjuk Teknis Pelaksanaan Sistem Belajar Moving Class di di SMA (2010: 35) states that the advantages of this system is that the students have more time to move, so they supposed to be fresh to follow the learning

process. Meanwhile, the teachers can prepare learning materials, and learning

media maximally to support the learning activities. Moving class also

facilitate the interaction between the teachers and the students in discussing

the learning materials because they study in a more supportive classroom. In

its implementation, each class must be equipped facilities which relate to the

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terms of the application of its concept, moving class must be based on mastery

of MBS (Manajemen Berbasis Sekolah) that school performance can be audited in a transparent way and created a school vision elegantly. In terms of

its pedagogic aspect, moving class requires a track record of the students'

learning progress (portfolios) which is neglected in conventional classes. A

misunderstanding of teachers is also reflected in the remedial program. In

conventional classes, the remedial program is only applied to the students

with cognitively low achievement. However, in moving class, the assessment

is not just concerning on the students’ cognitive aspects, as Plan Evaluation

and PBK (Penilaian Berbasis Kelas) have benchmarks that reach all aspects of students' ability and personality.

Learning strategies by applying the Moving Class System is one of the

requirements Sekolah Kategori Mandiri (SKM) implementation with subject class approach. As ex-International Standard School that is now well-known

as autonomous school (Sekolah Kategori Mandiri), SMA Negeri 1 Cilacap has implemented moving class system. Besides it is a basic requirement to

become an autonomous school (Sekolah Kategori Mandiri), this policy is taken with an expectation that more students will be excited and motivated in

following learning process. According to Sagala (2010: 187) by applying

moving class system, it is expected that all parties would ease in running the

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teachers will be better; the learning media will be easily available; the

students will not easily get bored; the students will be more active and

motivated to learn, the allocation of the learning time can be optimized, the

students’ discipline will be better, and the students will be more autonomous.

In SMA Negeri 1 Cilacap, Moving Class System has been applied in

2010 and it was initially welcomed by the students. However, in its

implementation, moving class experiences many obstacles because it was

complicated and tiring. Many of the students felt tired when moving,

especially when they should study in the buildings with two or more stairs. In

the afternoon, they were reluctant to move from one to other rooms. Students

rushed to bring textbooks for every subject moving to other classes.

According to some students, there was no difference between the application

of moving class and conventional class. The teachers did not make use the

learning media and facilities effectively while actually moving class can help them manage the classroom appropriately. By moving class, the teachers

could actually more freely use varied and interesting learning methods and

models because the teachers were free to plan his/ her own class. On the

contrary, there were still many teachers who made use of conventional

learning models. The teachers also had not implemented portfolio assessment

which was actually formerly expected that by implementing moving class

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class will make students more motivated and fresh in climate was not

achieved. Despite, it made the students irritated and eventually even moving

class became dysfunctional. The teaching and learning time was reduced

because of the students’ migration. The teacher whose lack of discipline also

made learning process with moving class system disrupted. The discipline

here was not only in the arrival punctuality of teachers and other personnel,

but in their performances on their professional duties.

Accounting Classrooms Facilities is that another way can be taken to

improve Students’ Motivation Learning. The learning media and equipments

are used to achieve the goals optimally. The learning equipments here consist

of facilities and infrastructures. According to Ibrahim Bafadal (2004: 2),

learning facilities are media, materials and furniture crops which are directly

used in the learning process in schools. Meanwhile, infrastructures are the

basis of all equipment devices that indirectly support the teaching and

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utilize it to support their learning activities. To support teaching and learning

facilities, the government has set the standard of facilities and infrastructures

in Peraturan Menteri Pendidikan Nasional Republik Indonesia No. 24 Tahun 2007 tentang Standar Sarana dan Prasarana untuk SD/ MI, SMP/ MTS, dan SMA/ MA.

Generally, the educational facilities and infrastructures provided by SMA

Negeri 1 Cilacap, such as furniture, props, media, books and other learning

resources, information and communication technology, and other equipment,

can be said sufficiently adequate and they almost meet the criteria. However,

there are problems that arise such as the use of means which are not suitable

to its benefits, as well as the inability of the teachers to use learning tools and

media with cutting edge technology into its own constraints. The

infrastructures of SMA Negeri 1 Cilacap cover land, classrooms, libraries,

laboratories, the headmaster’s room, a teachers’ room, an administrative

room, a mosque and other places of worship, a counseling room, an UKS

room, a room for students’ organization, canteens, toilets, a sport center, and a

hall room. They were available with well-preserved condition and conform to

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The one of differences of schools that implemented moving class system

with conventional system was the schools facilities. In conventional schools,

the Government/Foundation/ School Committee only provides classrooms,

computer lab, three lab science (physics, chemistry and biology). The

laboratory for Social Sciences Programs is still rare, and students only learn in

the classroom with makeshift facilities. In Schools that have implementing

Moving Class system, every class should be equipped with appropriate

scientific field of study (Sagala, 2011: 184). While schools that have

implementing Moving Class, the class designed by criteria of subject. The

class to accounting learning or Economics/Accounting provide more facilities

for example books Economics-Accounting, posters or the scheme of

Economics-Accounting materials, and a collection of objects related to the

material Economic-Accounting. Not only Classroom by subject, but also

schools provides Social Sciences laboratory facilities are supporting Students'

Learning Motivation.

Although have complete facilities, this condition remains disputed,

especially for students because of its location between the target class when

class movement (moving class) felt tiring because of the structure of

multi-storey buildings which make students tired. Unavailability of lockers for

students as storage space their items is also an obstacle because the students

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maximizing existing facilities. Learning facilities in the Accounting class such

as books and modules are still few and rarely used. The utilization of

laboratory practice and research activities is not maximized.

Students’ Learning Motivation cannot be separated from the various

factors that affect it. Mulyasa (2005: 120) suggests that Students’ Learning Motivation can be enhanced through the arrangements of physical

environment, work atmosphere, disciplines, recognition, and learning

resources. The symptoms arising from the Moving Class Implementation and

the lack of utilization of Accounting Classrooms’ Facilities will have an

impact on Students’ Learning Motivation. Effort to increase student

motivation to learn in order to achieve the learning objectives is not easy, it is

because the learning process is a very complex process and involves a lot of

elements, includes students, teachers and school environments that support

learning.

Through the use of moving class system, students can experience

various learning situations. With these various learning atmosphere, students

do not simply think and learn, but they are required to do real practice related

to the given subject. Moving Class Implementation can provide variously

interesting and fun atmospheres that can avoid the students’ boredom.

Another factor is learning facilities, but in this study only focused in

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learning process. The expectation in Accounting Classrooms with the good

condition, availability and utilization of Facilities has any influence toward

Students’ Learning Motivation. Accounting students can study better then

requires strong motivation in learning activities that run optimally. The one of

ways that can be taken to improve Students’ Motivation Learning, especially in Accounting Learning by Moving Class Implementation and Accounting

Classrooms Facilities.

Based on the background above, the writer is interested in conducting a

research entitled "The Influences of Moving Class Implementation and

Accounting Classrooms Facilities on Students’ Learning Motivation in Accounting Learning on Grade XI Social Sciences Program SMA Negeri 1

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B. Identification of the Problems

Based on the background above, some problems arising can be identified, such as:

1. To eliminate students’ boredom when learning process, the school implemented the moving class system. However, the students easily get

tired when moving, especially in school -rise buildings as they have to

move up and down stairs. In the afternoon, the students are reluctant to

move to another class.

2. According to some students, there is no different between the

implementation of moving class and conventional classroom.

3. Students’ time for learning is reduced because of their migration.

4. Teachers also have not implemented portfolio assessment that is expected

by moving class system.

5. In the classroom, teachers do not utilize the available learning facilities

optimally while actually moving class can help teachers to manage their

classes. Some teachers tend to still use conventional learning models.

6. Facilities that support learning have not been fully met and utilized

effectively and efficiently. Learning facilities in the Accounting class such

as books and modules are still few and rarely used.

7. Lack of lockers for students as storage space their items and students must

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8. The Utilization of Social Sciences Laboratory for practice and research is

not maximized.

C. Limitation of the Problems

Based on background of the problem and identification of the problem, not all the problems studied. To support the learning process in order to achieve

educational goals one of which is required in self-motivation of students to

learn because without motivation the students’ not focus to learn. This study focuses on two factors that influence Students’ Learning Motivation in Accounting Learning of Grade XI Social Sciences Program SMA Negeri 1

Cilacap Academic Year 2013/2014 are Moving Class Implementation and

Accounting Classrooms Facilities.

Moving Class Implementation factors has many advantages in the learning

process so that students are expected to improve Students’ Learning Motivation in Accounting Learning. Accounting Classrooms Facilities factor have been

adequate facilities and appropriate accounting learning criteria can lead to

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D. Formulation of the Problem

Based on the problems which are already identified above, the research problems can be formulated as follows:

1. Is there any influence of Moving Class Implementation on Students'

Learning Motivation in Accounting Learning on grade XI Social

Sciences Program, SMA Negeri 1 Cilacap Academic year 2013/2014?

2. Is there any influence of Accounting Classrooms Facilities on Students'

Learning Motivation in Accounting Learning on grade XI Social

Sciences Program, SMA Negeri 1 Cilacap Academic year 2013/2014?

3. Is there any influence of Moving Class Implementation and Accounting

Classrooms’ Facilities on Students’ Motivation in Accounting Learning

on grade XI Social Sciences Program, SMA Negeri 1 Cilacap Academic

year 2013/2014?

E. Objectives of the Research

Based on the problem formulation, the objectives of this research are to

find out:

1. The Influence of Moving Class Implementation on Students' Learning

Motivation in Accounting Learning on grade XI Social Sciences

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2. The Influence of Accounting Classrooms Facilities on Students' Learning

Motivation in Accounting Learning on grade XI Social Science Program,

SMA Negeri 1 Cilacap Academic year 2013/2014.

3. The Influence of Moving Class Implementation and Accounting

Classrooms Facilities on Students’ Motivation in Accounting Learning on grade XI Social Science program, SMA Negeri 1 Cilacap Academic

year 2013/2014.

F. Significances of the Research

It is expected that the results of this research will be useful and bring

some benefits to everybody, including the education community, public and

society, whether it is or theoretically and practically. The specifications of the

significances of this research as follows:

1. Practical Significance

a. For Researchers

This research is expected to be able to be used to improve the

researcher’s ability to think scientifically, to gain new invention and

experiences.

b. For Teachers.

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Facilities and its relationship with the Students' Learning Motivation

until the teachers can take appropriate action when learning process is

running.

c. For Students

This serves as a knowledge for students regarding their expected

roles in teaching and learning process, especially in the Moving Class

Implementation and the utilization of Accounting Classrooms

Facilities.

d. For The Decision Maker

The results of this study can be taken into consideration in

decision-making at the school, especially on the aspect of school

management.

2. Theoretical Significance

a. It can be used as the source of information for the development of

knowledge related to the influence of Moving Class Implementation

and Accounting Learning Facilities on Students' Motivation in

Accounting Learning.

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16 1. Students’ Learning Motivation

a. Definition of Motivation

The word "motive", is defined as efforts that encourage a person to do

something. Motives can be regarded as the driving force from and

within a subject to perform certain activities in order to achieve a goal.

Even, the motives can be interpreted as internal conditions

(preparedness). Derived from the word "motive" itself, then motivation

can be defined as the driving force that has become active. Motive

becomes active at certain times, especially when the need to achieve

goals was urgently need (Sardiman, 2012: 73).

According to Ngalim Purwanto (2007: 71) motivation is "driving"—that is a conscious effort to affect a person's behavior in order that he/ she

move to action to do something to achieve a particular result or goal.

The definition of motivation, according to Oemar Hamalik (2001: 158),

is a changing energy within a person which is characterized by the onset

of one's feelings and reactions to achieve a certain goal. Motivation can

also be said to be a series of efforts to provide certain conditions.

Therefore, someone is willing to or wants to do something, and if he

(33)

According to Mc .Donald (in Sardiman, 2012: 73-74), motivation is the

changing energy within someone that is characterized by the emergence

of "feeling" and preceded by the response toward the presence of certain

goal. Here, Mc. Donald’s definition contains three essential elements,

namely:

1) Motivation leads a changing of energy within every individual.

2) Motivation characterized by the appearance of "feeling"—that is one's affection.

3) Motivation will be stimulated because of the willingness to achieve

certain goal.

Of the three elements above motivation is something complex.

Motivation will lead to the changing of energy within individuals, so it

will cling to the issue of psychiatric symptoms, feelings and emotions,

then to act or do something. All of this is driven because of the goals,

needs, or desires.

To motivate others, it will be more successful if the objectives are clear

and recognized by the motivated and in accordance with the needs of

people who are motivated. The purpose of motivation, according

toNgalim Purwanto (2007: 73), is for someone to move the desire and

(34)

Based on the definitions can be concluded that Motivation is the driving

force for a person to work doing things in different situations.

Motivation is not limited only to the learning process but also as a driver

to do a job.

b. Definition of Learning

According to Sugihartono (2007: 74), "Learning is a process of change

in behavior as a result of the interaction of individuals with their

environment to meet their nee s". Wina Sanjaya (2008: 110) argues that

"Learning is a mental process that occurs within a person, which can

cause behavioral changes". Then Hilgard in Yatim Riyanto (2009: 4)

reveals that“Learning is the process by which an activity originates or is changed throught training procedures (weather in the laboratory or in the

natural environment) as distinguished from changes by factors not

attributable to training. Another definition of learning is presented by

Muhibin Syah (2011: 68), "Belajar dapat dipahami sebagai tahapan perubahan seluruh tingkah laku individu yang relatif menetap sebagai hasil pengalaman dan interaksi dengan lingkungan yang melibatkan proses kognitif.

According Dimyati and Mudjiono (2009: 42).In the learning process,

several things are covered, such as:

(35)

2) Response of the learners, and

3) The consequences reinforcing the response.

From the description above, it can be concluded that learning is a

process of interaction with the environment in a person's conscious

condition that causes a change in behavior. Changes in behavior as a

result of these consciously learning are continuous and functional as

well as permanent. The changes of behavior after going through the

process of learning are not limited to specific aspects, but those

comprehensively affect all aspects of behavior, so that the knowledge

the students will be interconnected.

c. Definition ofLearning Motivation

A definition of learning motivation is proposed by Iskandar (2009: 181),

Motivasi belajar adalah daya penggerak dari dalam diri individu untuk

melakukan kegiatan belajar untuk menambah pengetahuan.”Besides,

(36)

dorongan internal dan eksternal pada siswa-siswa yang sedang belajar untuk mengadakan perubahan tingkah laku, pada umumnya dengan berbagai indikator-indikator atau unsur yang mendukung.‖

From the definitions, it can be concluded that learning motivation is the

students’ mental boost both internally and externally driven due to the

need to interact with the environment through learning activities in order

to conduct better behavioral changes and increase the knowledge and

understanding to achieve accomplishment.

d. Functions of Motivation

According Sardiman (2012: 85), There are three functions of

motivation:

1) Encouraging people to do; i.e. a driver or a motor that releases

energy.

2) Determining the direction of action; i.e. the direction of the goal

what will be achieved.

3) Selecting actions,

Motivation can serve as a driving force and achievements. A person

makes an effort because of the motivation. Good motivation to learn will

also reflect in good results. In other words, with serious efforts which

(37)

good achievement. The intensity of a student's motivation will determine

the level of their academic achievement. (Sardiman, 2012: 88-89).

From the definitions, to learn requires motivation. Motivation is an

essential condition of learning. Learning outcomes will be optimal if

there is motivation. The more appropriate the motivation is given, the

more successful the lesson is conducted. Therefore, motivation will

always determine the intensity of learning efforts for students.

e. The Kinds of Motivation

Motivation can be classified into several types depending on the

perspective used. Sardiman (2012: 86-91) mentions various views of

motivation from various perspectives, as follows:

1) Motivation viewed from the basis of its formation

a) Innate Motives

What are meant by innate motives here are the motives that are

brought since the owner was born, without being first learnt.

b) Learnt Motives

These motives arise because of being learnt. These kinds of

motive are more well-known as the motives which are required

(38)

2) Physical and Spiritual Motivation.

Physical motivation is related to a person's physical, while

spiritual motivation refers to someone’s mental. The physical

motivation includes reflex, automatic instinct, lust, whereas spiritual

motivation includes willingness. This willingness can be formed

through four moments. Those are:

a) Moment of reasons onset

b) Moment of selection

c) Moment of decision.

d) Moment of the formation of the will

3) Intrinsic and Extrinsic Motivation

a) Intrinsic Motivation

The definition of intrinsic motivation is the motivation that will

be active in the absence of external stimuli because every

individual has no incentive to do something.

b) Extrinsic Motivation

Extrinsic motivation is the motivation that will become active

due to the presence of external stimuli.

In line with the above description, it is described Dimyati and

Mudjiono (2009: 91) that Motivation may arise within someone,

(39)

someone’s outside, which is known as an external motivation. Intrinsic

motivation is a kind of force arising or functioning without the

presence of external stimuli. Here, individuals automatically tend to do

something. In contrast, extrinsic motivation is an encouragement that

arises as a result of external stimuli which are responded to by the

individual.

f. The Importance of Motivation in Learning

According to Atkinson in Isjoni and Ismail (2008: 162) "A student who

is motivated to learn because of his desire has the need for success and

the need to avoid failure in learning". Motivation has an important role

in achieving the goals of learning. Iskandar (2009: 192) mentions six

role of motivation in learning, namely:

1) The role of motivation as a driving force or encouragement for

learning activities.

2) The role of motivation to clarify learning goals.

3) The role of motivation to select the direction of action.

4) The role of internal and external motivation in the learning process.

5) The role of motivation to determine the persistence in the learning

process.

(40)

Motivation determines the success of a learning process. Students who

have high motivation to learn will have a passion to always strive to

achieve their goals. Students have the motivation to improve themselves.

g. The Characteristics of Learning Motivation

Learning motivation is students’ mental boost both internally and

externally driven due to the need to undertake learning activities in order

to achieve the feat or accomplishment. From the definition above, it can

be said that students' learning motivation can be seen from the activities

which are undertaken. According to Sardiman (2012: 83), a person who

has a high learning motivation has the following characteristics:

1) Diligently face the task

2) Ductile to face difficulty

3) Do not need an external force to achieve accomplishment as good as

possible

4) Demonstrate an interest in solving various problems for adults

5) Tend to work independently

6) Quickly get bored with routine tasks.

7) Cannot easily relinquish their opinions

8) Glad to locate and troubleshoot problems.

If someone has the characteristics as above, it can be said that he/ she

(41)

will work well if students persevere in doing the tasks, as well

tenaciously and independently solve any problems and obstacles

encountered. Students do not get stuck in a routine and mechanical

activity that tends to be monotonous. Students have to be able to

maintain their opinions, if they were sure and the opinions are viewed

rationally. Students are more responsive to various problems that exist,

and they tend to find for solutions. Those things are important to note by

the teachers in order to provide the proper and optimal learning

motivation (Sardiman, 2012: 8).

h. Indicators of Learning Motivation

According to Hamzah B. Uno (2007: 23), the nature of learning

motivation is internal and external encouragement to students who are

learning to make changes in behavior, in general, with some indicators

or elements that support. Indicators of learning motivation by Hamzah

B. Uno (2007: 23)can be classified as follows:

1) The presence of a passion and desire to succeed.

2) The presence of driving force and needs in learning.

3) The presence of hopes and desires in the future.

4) The presence of reward in learning.

(42)

6) The presence of a conducive learning environment to enable learners

to learn well.

2. Moving Class Implementation a. Definition of Moving Class

Moving Class is defined as a learning model created for active and

creative learning process, which is characterized by which the students

attend or visit their teachers on each class, not vice versa (Sagala, 2009:

183). Through moving class, students will variously have their studying

time from one class to another in accordance with the subject areas

studied. Therefore, they do not feel bored.

Meanwhile, according to the Directorate of PSMA in the Petunjuk Teknis Pelaksanaan Sistem Belajar Moving Class di SMA, it is a system of learning that the students/ group learners are studying through

switching rooms every replacement lessons learned based on the subject.

Subject teachers as well as learning devices in the room are settled in the

predetermined subject rooms.

The concept of moving class refers to the student-centered learning system

that provides a dynamic environment in accordance with the field

studied. In addition, through the use of moving class, students will learn

variously from one class to another in accordance with the subject areas

(43)

switched into other subjects, the students will leave the class to the other

classes in accordance with the scheduled subjects. Therefore, students

come to the teachers.

b. The Implementation of Moving Class

Moving Class Implementation is learning activitieswith

studentsmovingin accordancewith thelessonsthat follow. Thusit is

necessary tosubjectthe classorclassesof subjectsalliedtofacilitate

thefeasibilityprocessandfacilitate

insettingteachersteachingactivitiesimplementedteam teaching.

Team Teaching facilitated the teachers in developing materials,

assessment, remedial and enrichment activities. And take decisions in

determining the level of achievement of the students on particular

materials or subjects. Some implementation with Moving Class System

could be implemented well and give a significant improvement on the

quality of learning and graduate students then be compiled strategy

implementation, and administration of rules that are needed in these

activities.

Moving Class Implementation is expected to provideadded value to

thestudentsin an effort toimprovestudent learning activitiesin schools.

(44)

passive beactive learning, so it can moreeasily controlorabsorb

thematerial thatis taughtby ateacherat schoolorobtainhigh achievement.

According Wilford A. Weber (in James M. Cooper) Moving Class is a

complex set of behavior the teacher uses to establish and maintain

classroom conditions that will enable students to achieve their

instructional objectives efficiently – that will enable them to learn. The definitionshowsthat theMoving Class Implementationisa

complexset of behaviorswhich teachersusetoorganizethe

classmovesthatwillhelpstudents achievethe learning

objectivesefficiently. Wilfordsuggests the furtherinsightsregarding

thephilosophical andoperationalMoving ClassImplementation:

1) AuthoritarianApproach: studentsneed to besupervisedandregulated;

2) BullyingApproach: studentsandoverseestudentdisciplineby means

ofintimidation;

3) PermissiveApproach: givingstudentsthe freedomtodowhat students

wants, teachersjustmonitorwhatstudentsdo;

4) TeachingApproach:

teachersteachingplanappropriatelytoavoidbehaviorproblemsof

studentswhoare notexpected;

5) BehaviorModificationapproach:

(45)

6) Socio-Emotional Climate Approach: a positiverelationshipbetween

teachers and students;

7) TheGroup/Group DynamicsSystems Approach: groupto

greaterandmaintaineffectiveandproductiveclass.

The approachesthatwilloptimizethe Moving Class implementation

areBehavior ModificationApproach, Socio-emotional Climate

Approach, andGroup/Group Dynamics Systems Approach.

Basedonthe study of theory, researchersdefine theeffectiveness

ofMoving ClassImplementation isthe level ofachievement ofthe

purposeofthe Moving Class Implementation. Moving Class

Implementation is definedasa series ofacts committedteachersin an effort

tocreateclassroomconditionsthatthe learning processcan berun in

accordancewithits purpose. The actions ofthe teachersin

creatingclassroomconditionsmoveis tomake

communicationandinterpersonalrelationshipbetweenteacher-student

reciprocityandeffective, in addition tothe planning/preparationof

teaching

c. The Reason of Moving Class Implementation

(46)

subject matter, the atmosphere classes arefunandinteractionof

learnersbyteachersmore intensively. For teachers, make it easierto

manage learning, morecreativeandinnovativein designingthe class, the

teachermore leveragein usinga varietyof media, use ofstudy

timemoreefficient, and easier tomanagea classroom atmospherefora

classroomcourseis designedaccording to the characteristicsof

eachsubject.

According toPeraturan Menteri Pendidikan Nasional Nomor 22 Tahun 2006 tentang Standar Isi pada lampiran Bab III mengenai Beban Belajarit is stated that the education unit at all levels and types of education offer educational programs using the package system or

Sistem Kredit Semester. Those both two systems are chosen based on the level of system and unit categories of the related educational units.

The presence of moving class that becomes one of the options for

the use of classrooms as learning centers cannot certainly be separated

from the emergence of Sistem Kredit Semester (SKS). SKS is a form of continuously advanced systems, or also known as continuous progress

which encourages learners to be able to learn in accordance with the

time they need.The relationship between continuous progress and the

moving class itself is that the class criteria of continuous progress

(47)

much different from classes in schools that have used the moving class

today (Suryosubroto, 2002: 133).

From the explanation, it can be concluded thatSistem Kredit Semester (SKS), it is required a learning system which allows students to be more actively engaged as movingclass learning system. Moving class is a learning system that characterizes the specified subjects in the

classrooms. In amoving class system, subject teachershave aclass of its

own. This isa benefit forsubject teacherstoorganizeclasses, accordingto

conditionclasslearning objectives, andprovide a medium forlearningas

needed.

d. Objectives of Moving Class Implementation

The learning ability of student is affected by genetic and environmental

factors. A student will grow well if they are naturally involved in the

learning process which is supported by carefully designed environment

using the clear concept. To develop students' skills in exploring,

creating, thinking, being creative, and developing other abilities, a

school needs to implement a variety of learning models that is managed

through moving class system. The objectives or purposes of the moving

class by Hadi (2008) are:

1) Facilitating students who have a wide range of learning styles of

(48)

2) Providing learning resources, props, and learning media in

accordance with the characteristics of each subject

3) Training the students of their self-reliance, cooperation, and social

care

4) Stimulating all aspects of students' development and intelligence

(multiple intelligent)

5) Improving the quality of learning process

6) Increasing the students and teachers’ disciplines

7) Improving the teachers’ skills in relation to the variety of methods

and media that will be applied in student s’ everyday life

8) Increase the students’ courage to ask, answer, express opinions and be open to each subject

9) Enhancing students’ learning motivation and outcomes.

e. Advantages and Weaknesses of Moving Class

Moving Class Implementation has advantages and weaknesses. The

advantages of Moving Class Implementation, according to Sagala

(201:189), are:

1) The teacher has their own learning space that allows for the

classroom arrangement according to the characteristics of subjects,

2) The teacher allows the possibility to optimize the learning resources

(49)

3) The teacher plays an active role in controlling the students’ behavior in learning,

4) The use of team teaching in learning will be easily done so as to

facilitate coordination,

5) The assessment of students’ learning outcomes will be more objective because the assessment is performed collaboratively.

The weaknesses of moving class system are:

1) Tiredness due to the moving or migration,

2) Time consuming while walking to migrate.

3) When the students have reached the intended class, it turns out that

students previously occupying the room are still learning in the

classroom and they have to wait.

4) The school equipment that students bring, such as books, are very

heavy. Supposedly students are provided a locker to store their

stuffs.

5) It frequently happens that the students’ stuffs are left behind in the classroom, and they finally are lost.

6) And with regard to the national examination, the students are not

optimal in learning. They are physically and mentally exhausted.

(50)

From the explanation, it can be concluded that Moving Class

Implementation contains positive and negative impacts. The positive

impacts are those the students will not easily get bored, they can interact

with other students coming from different class. On the contrary,

negative impacts can be seen from which the lesson time is reduced to

switch classes or waiting for the next class, the students become tired

and will not receive subject matter seriously.

3. Accounting Classrooms Facilities a. Definition of Learning Facilities

In educational field, learning facilities are crucial because they serve to

facilitate learning, so that maximum results will be obtained.

Educational facilities are divided into main categories, namely

educational tools and infrastructures:

1) Educational Tools

Ibrahim Bafadhal (2004: 2) states "Educational tools are all the

maintenance media, materials and furniture that are directly used in

the educational process at schools‖, i.e. tables, chairs, and props.

Suharsimi Arikunto and Lia Yuliana (2008: 273) state that

"Educational tools are the facilities required in the learning process,

whether movable or immovable that the achievement of educational

(51)

Based on the two definitions above, it can be concluded that

educational tools are all equipment, materials and furniture which

are directly used in the learning process. This illustrates that the

educational tools are crucial to the learning process.

2) Educational Infrastructure

According to Daryanto(2008: 51)., infrastructure etymologically

means tools or equipment that are not directly used to achieve the

goal Meanwhile, according to Barnawi and M.Arifin (2012: 48),

"Educational infrastructures are all the basic amenities that indirectly

support the implementation of the educational process at schools‖.

Another opinion is expressed by Ibrahim Bafadal (2004: 3) that

"Educational infrastructures can be classified into two categories

which are the ones that can be directly used in the learning process

and the ones that are not used for teaching and learning process but

directly support the teaching and learning process‖.

Based on some of the opinions that have been expressed by experts

above, it can be said that educational infrastructures are all

supporting facilities that indirectly support the teaching and learning

(52)

b. The kinds of Learning Facilities

According to Nawawi (1987), in relation to the learning process, there

are two types of educational facilities, namely: educational facilities that

are directly used in the learning process, i.e. chalks, atlases, and other

educational facilities used by teachers in teaching; and educational

facilities that are not directly related to the teaching and learning process

, such as filing cabinet in the school office which is a means of

education that is indirectly used by the teacher in the learning process.

In terms of its relationships with the learning process, Barnawi and M.

Arifin (2012: 49-50) divide facilities into three categories which are

learning tools, teaching aids, and instructional media.

1) Learning Tools

Learning tools are tools that are used directly in the learning

process. These tools include books, pictures, stationery, i.e. chalks,

boards, practicum tools. All of them belong to the scope of the

learning tools.

2) Props

Props are all the supporting tools in the teaching and learning

process. They can be either objects or actions from the most

concrete level to the most abstract notion that can simplify

(53)

are important for teachers to realize or demonstrate teaching

materials in order to provide or a clear understanding or picture of

the lessons given. These really help students to not become

verbalism.

3) Instructional Media

The word “media‖ is derived from the Latin language and it is the

plural form of the word “medium‖ which literally means

intermediaries or mediators. The media are any tools that can be

used as a message transferor to achieve the goal of teaching. Media

are something that are channeling messages and can stimulate

thoughts, feelings, and desires, so that the audience can stimulate

the learning process in itself. Creative use of media will allow the

audience (students) to learn better and to improve their performance

in accordance with the objectives to be achieved.

Hamalik (1986) argues that the use of media in teaching learning

process can generate new desires and interests, initiate motivation

and stimulation of learning activities, and even bring the

psychological effects on students

(54)

PendidikanBab VII Pasal 42stated that all educational institutionsshall havefacilities and infrastructure.

In the undang-undang SISDIKNAS Nomor 20 Tahun 2003 Bab III Pasal 45 tentang sarana dan prasarana pendidikan,it is read: "Every educational unit either formal and non-formal provides facilities and

infrastructure that meet the needs of education in accordance with the

growth and development of the physical, social intelligence, emotional,

and psychiatric of the learners." This verse means that each school

provides learning facilities and adequate infrastructure for educational

needs, so that all students can utilize them to support their learning

process.

c. Definition of Accounting

According to the American Institute of Certified Accountants (AICPA),

“Accounting is the art of recording, classifying and summarizing in a

significant manner and in terms of money, transactions and events which

are in part at least, of a financial character, and interpreting the results

thereof.‖In Zaki Baridwan (2004:1) “Accounting is a service activity. Its function, primarily financial in nature, about economic entities that is

intended to be useful in making economic decision – in making reasoned

choices among alternatives course of action.‖(Statement of the

(55)

According to the American Accounting Association (AAA), as Accounting is the process of identifying, measuring and communicating

economic information to permit informed judgment and decision by

users of the information.

In educational institutions such as high schools, Accounting is a subject

that is still a part of economic subjects so that is not a stand-alone

subject. Accounting is taught in high school as an introduction so that

students understand from now on how to create and manage the

accounting system, record transactions that occur in the service

companies, and prepare financial statements of service companies, so

that the students can practice it. Accounting, in high school, is taught

every week for 2 time-meetings with 3x 45 minutes time allocation each

meeting.

d. Accounting Classrooms

The physical environment where teaching and learning is conducted

have an important influence on the achievement of learning objectives,

i.e. the theory room or classroom. According to the Rohani and Ahmadi

(1991: 120), the space where the process of learning should enable

teachers and students to move more freely, not jostle each other and not

interfere other students during the teaching and learning process. A

(56)

that the size of the classrooms should be enough to give freedom of

movement, good lighting and air circulation, and the arrangement of

furniture must be neat for students to move freely. Furthermore, Rohani

and Ahmadi (1991: 120-122) argue that the physical environment where

the learning process is carried out must meet the minimum requirements

to support and enhance the teaching and learning process as well as the

intensity of the positive effect in achieving the learning goals. Those

minimum requirements include the following:

a) Seating arrangement

In the seating arrangement, the most important thing is that it will

allow the students and the teacher face-to- face, so the teacher can

directly supervise the behavior of learners.

b) Ventilation and lighting setting

Ventilation should be sufficient to ensure the health of the learners— that is allowing teachers and students to breathe fresh and not stuffy

air.

c) Item storage setting

Items should be placed in a convenient place that enables to be

instantly achieved when about to be required for teaching and

(57)

In the schools that have implemented the movingclass system, the classrooms are suited to each field or subject, one of which is the

accounting class. Accounting class is a class in which there are facilities

arranged in a good way supporting the learning process of Accounting

subject. Its facilities are in the form of instructional media and tools and

furniture appropriated to the needs of supporting the learning of

Accounting. Accounting class should also provide relevant learning

resources in the classroom such as Accountings’ books, Accountings’ journals, and scientific articles related to Accounting. In the classroom

walls, it can also be stuck an Accounting cycle chart or schemes that

facilitate students in studying Accounting.

B. Relevant Studies

1. Hubungan antara Kinerja Guru dan Efektivitas Penerapan Moving Class dengan Motivasi Siswa dalam Mengikuti Pembelajaran Pendidikan Kewarganegaraan di SMA Negeri 4 Baturaja Provinsi Sumatera Selatanby Vovy Septia Rukmala (2011). The results of this research:there is asignificantand positive influence of Teacher PerformanceonStudents’ Motivation (t= 5.493, sig = 0.000).there is a significant and positive

Gambar

Figure 1 : Schematic framework
Table 1.  Number of Population
Table 2. The Score of Positive and Negative Statements
Table 4. Instruments grating on Accounting Classrooms Facilities
+7

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